The product 'Air Conditioner Hose Assembly' as described in the application will merit classification under Chapter Heading 4009.
Classification of goods- In the instant case, the questions sought by the applicant are as under -
i. Classification of Air Conditioner Hose Assembly (suction discharge) used as part of Air Conditioner Compressor.
ii. Applicable tax rate for the said classification.
In the instant case, we observe that the hoses are made up of vulcanised Rubber other than hard rubber, as communicated by the applicant. Further as per the facts mentioned in the application for advance ruling the product under question is a part of gas compressor and not of air conditioners. Further prior to GST regime the applicant was also classifying the said product under the Chapter Heading 4009.
Held that- The product 'Air Conditioner Hose Assembly' as described in the application will merit classification under Chapter Heading 4009 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017 -Central tax (Rate) dated 28.06.2017
The product 'Air Conditioner Hose Assembly' as described in the application will merit classification under Chapter Heading 4009.
Classification of goods- In the instant case, the questions sought by the applicant are as under -
i. Classification of Air Conditioner Hose Assembly (suction discharge) used as part of Air Conditioner Compressor.
ii. Applicable tax rate for the said classification.
In the instant case, we observe that the hoses are made up of vulcanised Rubber other than hard rubber, as communicated by the applicant. Further as per the facts mentioned in the application for advance ruling the product under question is a part of gas compressor and not of air conditioners. Further prior to GST regime the applicant was also classifying the said product under the Chapter Heading 4009.
Held that- The product 'Air Conditioner Hose Assembly' as described in the application will merit classification under Chapter Heading 4009 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017 -Central tax (Rate) dated 28.06.2017